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V1184-18 ·9 May 2018 ·consulta-vinculante Medium impact
Tax

Salary arrears from settlement agreements are attributed to the period when the agreement becomes final

A worker received pay differences from previous years in 2018 following a settlement agreement. The DGT has ruled that such arrears must be attributed to the period in which the court order approving the agreement becomes final.

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Lifecycle

2018-05-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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